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Study on professional indemnity insurance for services providers (under the Services Directive) : Task 3: Access to and cost of insurance

European Commission / Directorate-General for Internal …; … - 2021

This document contains the analysis of the results of the survey conducted under Task 3 (Access to and cost of insurance). The purpose of Task 3 was to assess the availability and difficulty of acquiring a professional liability insurance by services providers in a cross-border situation. This...

Persistent link: https://www.econbiz.de/10015281577

Occupational earning potential : a new measure of social hierarchy applied to Europe

Oesch, Daniel; Lipps, Oliver; Shahbazian, Roujman; … - 2024

Social stratification is interested in unequal life chances and assumes the existence of a hierarchy of more or less advantageous occupations. Yet occupations are not easily translated into a linear hierarchical measure. Influential scales combine multiple indicators and lack intuitive...

Persistent link: https://www.econbiz.de/10015165277

Artificial intelligence and job automation : an EU analysis using online job vacancy data

Pouliakas, Konstantinos - 2021

Not long before the coronavirus outbreak, fears about artificial intelligence (AI) algorithms and machines resulting in a jobless society were widespread. Concerns have resurfaced in light of the COVID-19 crisis potentially accentuating automation. This study utilises a novel big data set based...

Persistent link: https://www.econbiz.de/10012802522

The role of between- and within-occupation differences in wage inequality trends in Europe (2002-2018)

Orfao e Vale Tabernero, Guillermo; Fernández-Macías, … - 2024

shows two patterns in the share of wage inequality explained by between-occupation differentials: while the relative … importance of between-occupation trends has grown in Finland and the UK, it has diminished in Spain, France, Poland and Romania …. Although between-occupation differentials account for a great share of total wages' variance, changes in the occupational …

Persistent link: https://www.econbiz.de/10015053944

Comparison of compulsory liability insurance of tax advisors in Poland to the Czech counterpart

Myśliński, Marcel - In: Central European economic journal 10 (2023) 57, pp. 163-179

This paper aims to assess the adequacy of obligatory tax advisors' insurance to meet their needs in Poland and Czechia using the comparative-legal method. It is crucial, due to the need to protect the weaker party in a transaction and provide certainty in trading. The comparison is made between...

Persistent link: https://www.econbiz.de/10014444918

The influence of directors' and officers' liability insurance on management tone manipulation : evidence from China

Zhao, Xu - In: China Accounting and Finance Review 26 (2024) 5, pp. 599-625

Purpose - This paper explores the association between directors' and officers' liability insurance (D&O insurance) and management tone manipulation. Design/methodology/approach - This study uses data from A-share listed non-financial companies from 2009 to 2021 as its sample for empirical tests....

Persistent link: https://www.econbiz.de/10015198257

CEO compensation in Korea : is it different than in the US? : a comparison between Korean non-life insurance firms and US property-liability insurance firms

Han, Sangyong; Mun, Hyejeong - In: International Journal of Financial Studies : open … 9 (2021) 4, pp. 1-20

This study investigates the level, structure, and pay-for-performance relationship of CEO compensation in Korean non-life insurance companies. We find that seniority plays an important role in setting CEO compensation practices and that performance-based pay, such as bonus, is more effective...

Persistent link: https://www.econbiz.de/10012698294

Social workers' compensation models and the Czech statutory employer liability insurance

Vostatek, Jaroslav - In: Danube : law and economics review 11 (2020) 1, pp. 16-33

Czech workers' compensation is "exemplified" by the adoption of the Worker's Accident Insurance Act in 2006, four deferments of its effective date and then complete annulment of the Act. A temporary settlement aimed at resolving the incompatibility of the communist model of workers' compensation...

Persistent link: https://www.econbiz.de/10012213285

Professional liability insurance contracts for auditors : differential pricing and the audit quality effect

Wang, Jun; Qiu, Ying; Wu, Xi - In: China journal of accounting studies 8 (2020) 3, pp. 331-348

In recent years, the Chinese government and the public accounting profession have advocated the audit practitioners’ use of professional liability insurance (PLI). As a tool to divert audit firms’ business risk, PLI contracts could decrease auditors’ diligence in conducting audits, which...

Persistent link: https://www.econbiz.de/10012655374

EM estimation for the Poisson-Inverse Gamma regression model with varying dispersion : an application to insurance ratemaking

Tzougas, George - In: Risks : open access journal 8 (2020) 3/97, pp. 1-23

This article presents the Poisson-Inverse Gamma regression model with varying dispersion for approximating heavy-tailed and overdispersed claim counts. Our main contribution is that we develop an Expectation-Maximization (EM) type algorithm for maximum likelihood (ML) estimation of the...

Persistent link: https://www.econbiz.de/10012293316